Andriesse v. Commissioner
United States Tax Court
Held, section 127, I. R. C., added by section 156 of the Revenue Act of 1942, is an exclusive provision, and a casualty loss due to wartime seizure of property, therefore, is not deductible in a year subsequent to the declaration of war against Germany under section 23 (e), I. R. C.
1Opinion of the Court
OPINION.
Van Fossan, Judge-.
The question at issue is, Did the Commissioner err in holding that the petitioner was not entitled to claim a casualty loss as the result of the seizure of certain Dutch guilder accounts in 1942 and 1943 ? The parties, by argument on brief, have reduced the problem involved to the question, Is section 127 of the Internal Revenue Code1 (added by section 156 of the 1942 Revenue Act), which deals with war losses, an exclusive provision superseding all other statutory provisions allowing losses and specifically section 23 (e) of the code,2 which allows deduction of…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Heiner v. DonnanSupreme Court of the United States · 1932
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- United States v. ChaseSupreme Court of the United States · 1890
- Edwards v. DouglasSupreme Court of the United States · 1925
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3Cited by17 opinions
- Kenmore v. CommissionerUnited States Tax Court · 1952
- Schwarcz v. CommissionerUnited States Tax Court · 1955
- Melchior v. United StatesUnited States Court of Claims · 1956
- Wyman v. United StatesUnited States Court of Claims · 1958
- Herbert P. Weinmann v. United StatesCourt of Appeals for the Second Circuit · 1960
12 more not listed; retrieve them via the Exa API.